As is known, individual entrepreneurs, when registering with the state, must necessarily indicate their home address or, in legal terms, the address of registration at their permanent place of residence, noted in their passport. It is believed that without this address, tax authorities may refuse to register a citizen as an individual entrepreneur. But, as practice shows, this is not entirely true. Let's start in order.
Registration of individual entrepreneurs at the place of residence: legal requirements
As the law states, any citizen of the Russian Federation can register only in the locality where he has permanent residence. To do this, you must submit to the territorial tax authority, which includes: a passport with a completed page about registration at the place of permanent residence, TIN, original.
You can register in several ways:
- personally at the tax office;
- through a proxy. A citizen representing the interests of a future individual entrepreneur, in addition to the main package of documents, must provide the tax specialist with a power of attorney certified by a notary;
- send documents through the Internet;
- send documents for registration via Russian Post.
If there is no local registration
Since individual entrepreneurs do not have the right to open structural divisions, representative offices and branches, they are simply required to be present at the place of actual business. At the same time, the above-mentioned place of activity does not necessarily have to be tied to the territorial center in which the individual entrepreneur was registered with the state tax register - it can be any point on the map of Russia. However, in any case, regardless of the district in which the individual entrepreneur conducts his business, he must submit reports to the tax office where he was originally registered.
The law separately stipulates cases when a citizen can register as an individual entrepreneur in districts and regions far from his place of registration: This is possible by:
- location of the organization;
- place of business;
- place of actual residence.
Attention! If an individual entrepreneur is registered in a specific region, but develops his business and moves to other regions of the Russian Federation, he is not required to register for tax purposes every time. He must send all reporting documentation to the place of primary registration as an individual entrepreneur.
It is worth noting that if doing business not in the administrative district at the place of registration, but in some other region of the Russian Federation, the individual entrepreneur faces certain difficulties. This is due to the fact that, by law, every citizen staying anywhere in Russia for more than a week is required to register at the place of stay within seven days. However, since this is too short a period of time, this requirement is not always met. However, if an individual entrepreneur intends to settle in another administrative district seriously and for a long time and develop his business there, it will be absolutely necessary to do this.
Important! When moving from one region to another, there is no need to re-register the individual entrepreneur with state tax registration. However, you must register at your new place of residence and, by contacting the Federal Tax Service, make the appropriate changes to the Unified State Register of Individual Entrepreneurs.
Registration at the place of actual residence
The law takes into account cases when the future individual entrepreneur is not registered in the region where he plans to conduct his activities. In this case, two scenarios are possible:
- the citizen does not have any mark at all in his passport to register his place of residence. This happens if the passport was issued not at the place of residence, but in another administrative district;
- The passport contains a stamp stating that the person has been deregistered, but there is no information about registration at the new place of residence.
In both of these situations, you need to obtain a certificate of temporary registration at your place of residence from the territorial registration authorities and, on the basis of it, it is quite legal to register as an individual entrepreneur. There is no need to submit any other additional papers other than the standard package of documents and a certificate of temporary registration to the tax office.
Important! Temporary registration must be issued for a period of at least 6 months. Otherwise, the tax service may refuse to register as an individual entrepreneur.
For your information. When registering an individual entrepreneur at the place of temporary registration, you need to be prepared for a more careful and meticulous examination of documents by tax authorities. The reason is that such a scheme is sometimes used by criminals who seek to register a fictitious individual entrepreneur to conduct illegal operations.
Registration at the place of actual business conduct: UTII
The main feature of registering an individual entrepreneur not at the place of registration appears when the entrepreneur chooses his main taxation system. The fact is that if under other tax regimes an individual entrepreneur can freely conduct his activities in any region of the Russian Federation, then with UTII the story is completely different.
This type of tax regime involves the collection of taxes from certain types of activities. Moreover, each region determines the types of activities falling under UTII independently, at its own discretion. Therefore, if a citizen has already registered with the state in some administrative district and started working under the UTII system, but decided to change the region of residence or business, without changing the tax regime, he will have to re-register. What does it mean?
This means that he will need to submit an application to the tax authority in the territory where he is doing business and register as a UTII payer - then he can develop his business here and use “imputation”. There is no need to close the individual entrepreneur at the place of initial tax registration, however, all reporting will have to be submitted to the tax office where the individual entrepreneur was later registered as a UTII payer.
Important! Before deciding to change your place of residence and business, you need to make sure that the areas of activity in which an individual entrepreneur is engaged are subject to UTII in the region where he is going to move.
Exceptions for registering an individual entrepreneur not at the place of registration
An individual entrepreneur who is on UTII does not have the right to register with the state in administrative districts other than his official place of residence if he plans to engage in:
- retail distribution trade;
- transportation of goods;
- passenger transportation;
- advertising on vehicles.
That is, in cases where an individual entrepreneur plans to conduct business in these areas, the place of actual business conduct must necessarily coincide with the place of initial registration of the individual entrepreneur with state tax registration.
To summarize, we can say that individual entrepreneurs are required to register for tax purposes in those areas where they have permanent residence registration. However, in some cases exceptions are possible, for example, a citizen has every right to register as an individual entrepreneur and at his actual place of residence, i.e. according to temporary registration, again, although this practice is legal, it is not particularly widespread and is not welcomed by the tax authorities. In addition, an individual entrepreneur can be re-registered at a place other than his place of registration if he is engaged in activities that fall under UTII in a region of the Russian Federation other than where he was initially registered for tax purposes, but in another. In this case, there is no need to change the address of your official place of residence; it is enough to register with the new territorial Federal Tax Service as a UTII payer.
When an individual entrepreneur has a permanent residence permit, he is required to register at this address. This is the requirement of the legislator.
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What to do if a businessman does not have any registration at all? For example, he canceled his registration at his previous place of residence, but has not yet registered at his new address.
Legislation
This issue is regulated by the Civil Code of the Russian Federation, which determines.
Among other things, it establishes that its creation is permissible only at the place of permanent registration.
An appeal to the Tax Service for temporary registration is possible if he does not have a stamp in his passport or if there is a mark “deregistered”.
The procedure for entering information about a new individual entrepreneur into the Unified State Register of Individual Entrepreneurs is regulated.
The amount for performing registration actions is approved in the Tax Code of the Russian Federation.
Requirements for an entrepreneur
So, a person who meets the following requirements can open their own business:
- fully capable;
- has reached the age of 18 years;
- not registered in the state or municipal service;
- having Russian citizenship;
- a foreigner whose right to reside in the Russian Federation is documented.
Another requirement is permanent or temporary registration. This condition is due to the fact that individual entrepreneurs do not have a legal address, unlike companies. It cannot be identified geographically.
This provision is unacceptable, therefore, in order to register, it is necessary to obtain at least temporary registration.
Registration of individual entrepreneurs without registration
Registration of individual entrepreneurs without registration is not allowed. Assignment of special status or permanent registration is possible.
Otherwise, the applicant will receive a refusal from the registration authority.
When submitting documents for registration of an individual entrepreneur, among others, a document must be submitted that confirms the place of registration of the future businessman, if such information is not contained in the passport.
Is it possible?
Registration of an individual entrepreneur without registration is impossible by law. In order for information about an entrepreneur to be entered into the Unified State Register of Entrepreneurs, it is necessary to obtain at least temporary registration.
By the way, some applicants use this opportunity in the process of creating their own business.
According to civil law, future individual entrepreneurs are required to undergo the registration procedure at their place of permanent residence.
At the same time, they have the right to conduct activities throughout the entire territory of the Russian Federation. Difficulties often arise due to the fact that the applicant does not have the opportunity to return to his hometown to undergo the procedure.
In this situation, only those persons who do not have permanent registration (a stamp in their passport) can take advantage of the opportunity to register at their place of temporary residence.
If a future entrepreneur wants to avoid the need to return to his hometown for registration, then he needs to be deregistered, and a corresponding note will be made in his passport.
After arriving in a new city, he simply receives a temporary residence permit and registers at this address.
In another region
If an entrepreneur has a residence permit in another region, he can submit documents for registration as follows:
- personally contact the tax service at your place of permanent residence;
- provide data through a representative;
- send documents and applications by mail;
- submit registration information electronically.
So, if a future individual entrepreneur wants to use the services of a representative or send documents by mail, then he needs to contact a notary to certify the signature on the application.
Please note that in the latter case the registration period will not be 3 working days. To this period it is necessary to add the time for sending information. It is permissible to obtain a completed certificate in the same way.
You can submit documents electronically in person if the applicant has an electronic signature.
The formation of a package of information is carried out in a special program, which can be downloaded on the official website of the Federal Tax Service. The finished product can be presented in paper or electronic form.
If the applicant does not have an electronic signature, then he has the right to contact a notary, who certifies the documentation with his signature and submits it to the tax authority.
Registration procedure
consists of the following steps:
- formation of a package of documents for transmission to the tax service;
- payment of state duty;
- filling out an application;
- contacting a notary to certify the application, as well as a power of attorney (if necessary);
- transfer of documents to the tax service in person, through a representative or remotely.
The last stage is to receive a ready or refused notification of individual entrepreneur registration in person, through a representative or remotely.
Where to contact?
So, we present the basic rules for determining the tax service that will be authorized to register an individual entrepreneur:
- if there is a permanent registration - to the tax service at the place of permanent registration of the individual;
- when there is no permanent registration, but there is a temporary one - to the tax service at the place of temporary registration of the individual;
- if there is a permanent and temporary registration - to the tax service at the place of permanent registration of the individual;
- creation of an individual entrepreneur without registration at the place of residence - the tax service will issue a refusal.
Taxation methods
When applying special taxation regimes, difficulties may arise in determining the tax service to which an individual entrepreneur is obliged to submit reports if he operates at a location other than his place of permanent registration.
Currently, there are 5 systems, one of which an entrepreneur can choose for himself:
- OSNO;
- UTII;
- Unified Agricultural Sciences;
If a businessman has given his preference to OSNO, simplified tax system or unified agricultural tax, then the tax service at the place of permanent registration will control his financial activities. It is to her that he will submit declarations.
At the place of permanent registration, the businessman will pay taxes, as well as contributions to extra-budgetary funds.
When an entrepreneur chooses UTII as the tax regime, he is required to submit documents for registration with the tax service at the place of business.
In this case, he will pay payments to the Pension Fund at the place of permanent registration. He will also pay contributions for employees at the place of business.
The legislator has provided exceptions to the rule of registering as a UTII payer.
Thus, if an entrepreneur is engaged in the provision of motor transport services for the placement and transportation of advertising or in distribution or retail trade, then he is registered at his place of permanent residence. He submits reports and declarations to the same tax office.
A patent is acquired at the place of actual activity.
What documents are needed?
Starting a business involves a large number of procedures that must be completed in order to avoid problems with small business control authorities later. The initial stage of cooperation with government agencies is the opening of an individual entrepreneur as a business entity. To do this, you must meet the requirements specified in the Tax Code. One of these is indicating the place of residence of the entrepreneur. But not all potential businessmen may have a fixed registration. To find out whether it is possible to register an individual entrepreneur with temporary registration of the applicant, it is necessary to consider the procedure for starting a business activity.
To register with the tax authorities, you must submit documents at your place of residence. In Art. 8 of Law No. 129, issued on August 8, 2001, states that this is a single option for registration. The place of residence is the address at which a person permanently resides and carries out activities.
This information is confirmed by the official registration, which is included in the passport. It is the official fixation of the address that is a priority for tax authorities.
Who can become an individual entrepreneur?
But at the same time, regulations allow the following groups of citizens to obtain individual entrepreneur status:
- Citizens of the Russian Federation with permanent and temporary registration;
- For foreigners;
- Stateless persons, who are individuals without a specific citizenship.
Persons who do not have permanent registration are issued temporary registration or a temporary residence permit (TRP). For Russian citizens, as well as residents of other countries, the last document is a passport with the appropriate stamp. For those who do not have a residence permit, a temporary residence permit is issued in the form of a separate document, a residence permit. It is worth noting that the latter gives the right to free stay of a stateless person on the territory of the Russian Federation. 
How is registration of an individual entrepreneur with temporary registration carried out?
The opening of an individual entrepreneur by persons who have temporary registration does not imply any restrictions on the conduct of activities in this area. It occurs when, when checking the applicant’s passport, a valid registration stamp is not found, either for foreign citizens, as well as those who do not have citizenship. On general terms, they must prepare a package of documents necessary for opening an individual entrepreneur:
- a completed application form for the procedure;
- when choosing a simplified tax system or a PSN, an application to switch to one of them is simultaneously submitted;
- a receipt stating that the amount of state duty was paid, namely 800 rubles;
- passport data submitted in the form of a copy of the document, namely those pages that display personal information about the applicant. The originals are presented to the inspector for verification;
- certificate of assignment of a tax payer code in accordance with the legislation of the Russian Federation;
- residence permit, if available.
It is worth noting that temporary residence permits are issued to foreign citizens for no longer than 3 years. This obliges them to update the document every period so as not to lose the right not only to conduct business, but also to reside in Russia. In addition, they are required to register an individual entrepreneur exclusively at the address specified in the permit. In the event that during the activity of an entrepreneur with temporary registration or temporary residence permit, the need arises to change the place of residence or replace documents, the individual entrepreneur must inform the tax control authorities at the place of registration about this. There are also requirements for temporary registration. It is issued to citizens of the Russian Federation for a period of no longer than 6 months, after which it must be renewed. Accordingly, they will not register an individual entrepreneur for a period longer than temporary registration, that is, six months. Therefore, before going to the tax office, you should check the expiration date of your registration so that you don’t have to update the documentation later.
They can submit documents for registration of individual entrepreneurs under temporary registration or temporary residence permit in the same ways as other citizens of the Russian Federation, namely:
- personal submission of the required list of documents to the tax office;
- forwarding by mail;
- an authorized representative under a power of attorney executed by a notary.
The tax authorities have 5 days to make a final decision, after which the applicant receives a response about the decision, positive or negative.
Also, sometimes a situation arises when an applicant has a residence permit in a certain locality, but wants to carry out activities in another. In such cases, the law clearly states that registration of individual entrepreneurs can be carried out exclusively at the place of official residence. But this is not an indication that activities also need to be carried out here. The main condition is the submission of reports at the place of registration of the individual entrepreneur. This also applies to entrepreneurs with temporary registration or temporary residence permits.
The procedure for opening an individual entrepreneur involves submitting a certain list of documents, which is almost identical to entrepreneurs with and without an address in their passport. But even without such data in a document at the place of residence or frequent stay, you can register your business. Temporary registration, temporary residence permit, residence permit gives the right to fully carry out business activities on the territory of the Russian Federation. In addition, entrepreneurs who register without registration have an advantage, namely that the tax authorities independently notify the Pension Fund about the opening of a new entrepreneur. This frees you from visiting yet another government office and standing in line. A notification of this comes along with all documents confirming the status of an individual entrepreneur.
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Content
For many, the opportunity to work for themselves, completely devoting themselves to their chosen occupation, is important. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and begin to operate officially.
What is needed to open an individual entrepreneur
According to the law, all citizens of the country, even foreigners who have temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOLE). The only exceptions to this list are municipal and government employees. The quick procedure for registering an individual entrepreneur can be carried out independently or entrusted to special companies for which this type of activity is a priority.
If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to resolving the issue on your own. The following factors may also affect the price:
- printing production;
- notarization of documents;
- opening a bank account, etc.
Procedure for registering an individual entrepreneur
How to register an individual entrepreneur without much delay? This requires preparatory work. At the initial stage, you need to decide on the area of activity. For this purpose, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code that should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main type must come first.
The procedure for opening an individual entrepreneur involves choosing a form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated on income and is 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of taxation of business activities, information about which can be obtained from the tax authorities.
Where can I register an individual entrepreneur?
According to the law, the submission of documents and registration of a private entrepreneur is carried out at the citizen’s place of registration. To do this, you need to contact your local tax office with the necessary set of documents. If the businessman has chosen, then he is allowed to register at the place of business. It is permissible to open a business in several regions, localities or parts thereof. In this case, registration takes place where the first object of activity of the entrepreneur is registered.
Today, the simplest, fastest and most convenient way to open an individual entrepreneur is.
Documents for opening an individual entrepreneur
If the question of how to register an individual entrepreneur is more or less clear, then you should pay special attention to what list of documents is needed to open an individual entrepreneur. This:
- passport (a photocopy of it is additionally required);
- application (form 21001);
- receipt of payment of the duty;
- TIN (+ copy).
Application for registration of individual entrepreneur
You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxes and Taxes or requested from the tax office. The application for registration of an individual entrepreneur consists of five sheets, which must be numbered and stapled together. The document is signed personally by the entrepreneur and certified by a notary only if the documents are provided not by the businessman himself, but by an authorized representative.
Individual entrepreneur registration – cost
Opening your own business is a procedure that is not free. How much does it cost to register an individual entrepreneur? The only thing that is necessary is to pay the state fee (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized companies, the price will vary not only from company to company, but also depending on the region where the individual entrepreneur will be registered.
How to open your own individual entrepreneur - step-by-step instructions
If the field of activity has been determined and the taxation system has been chosen, then you can proceed to register your own business:
- You must submit a set of documents to the tax office to obtain an identification number assigned to each taxpayer.
- If you already have a TIN, you can immediately pay the state fee for performing an action by a government agency.
- You can submit an application for assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.
If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, be it a trade object or a small business, a clothing sewing enterprise, are the same. An approximate step-by-step algorithm after registering the IP itself:
It is also possible to remotely prepare all documents and send an application for opening an individual entrepreneur. To do this, use .
Registration deadlines for individual entrepreneurs
The legislation establishes exact deadlines for registering an individual entrepreneur. According to the plan, this is done in no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of receiving a refusal when trying to open your own business. The reason may be incorrect execution of documents or erroneous indication of information. How to open an individual entrepreneur in this case? The individual must again organize the collection of the package of documents and pay the fee again.
After the allotted time, all the papers are handed out, after which you can start earning money. The entrepreneur receives:
- a document indicating registration;
- USRIP extract;
- state registration certificate (OGRNIP).
To maintain online accounting for individual entrepreneurs, you can use.
To generate documents for individual entrepreneur registration, you can use the free online service directly on our website. With its help, you can prepare a package of documents that meets all the requirements for completion and legislation of the Russian Federation.
This step-by-step instruction describes in detail the procedure for state registration of individual entrepreneurs. With its help, you will get the most complete idea of how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.
1. Select the method of individual entrepreneur registration
There are two ways to open an IP:
- Self-registration of individual entrepreneurs. A fairly easy procedure, which consists of preparing a few simple documents. In addition, budding entrepreneurs will gain valuable experience interacting with tax officials.
- Paid registration of individual entrepreneurs through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of government registration of individual entrepreneurs on their own.
How much does it cost to open a sole proprietorship?
Register an individual entrepreneur yourself
Note: Some of the above expenses can be returned if you are registered with the employment center as unemployed.
Paid to open an individual entrepreneur through a specialized company
The cost of paid registration of an individual entrepreneur depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registering an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or may require an additional fee.
Comparison of self-registration and paid registration of individual entrepreneurs
| Registration method | Advantages | Flaws |
|---|---|---|
| Self-registration of individual entrepreneurs |
Useful experience in preparing documents and communicating with government agencies. Saving money on paid services from law firms. |
Possible refusal of registration due to errors in prepared documents. As a result, there is a loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare documents, the risk of refusal is reduced to 0. |
| Paid registration of individual entrepreneurs through a law firm |
The registrar company assumes the risk of refusal of registration. Preparation, submission and receipt of documents from the tax service are possible without your participation. |
Additional expenses. Transfer of personal data to third parties. You will have a poor understanding of the individual entrepreneur registration procedure. |
2. We select OKVED activity codes
Before preparing documents, you need to select codes for the types of activities that you are expected to engage in from the OKVED directory.
In practice, OKVED codes are usually chosen with a reserve. Even if you are not exactly sure whether you will engage in this activity or not, it should still be included in the list. According to them you won't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening an individual entrepreneur.
Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in the application for registration of an individual entrepreneur (that much can be placed on one sheet). At the same time, you can only indicate OKVED codes consisting of at least 4 digits.
One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this type of activity will generate at least 70% of income).
note, you cannot conduct business without indicating the OKVED code, as it may be equated to illegal entrepreneurship.
Free consultation on individual entrepreneur registration
3. We prepare the necessary documents
Application for registration of individual entrepreneur
The application in form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as application samples for 2019, can be found on this page.
Be careful to sign the application at the stage of preparing documents no need. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).
Most often, individual entrepreneur registration is denied precisely because of errors made when filling out the application. To avoid finding yourself in a similar situation, we recommend filling out an application through specialized free services.
Receipt for payment of state duty
In 2019, the state fee for registering individual entrepreneurs, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it online, using this service on the official website of the Federal Tax Service. There you can print it out in paper form and pay at any convenient Sberbank branch.
Keep your receipt confirming payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better in such a situation to play it safe and take the receipt with you.
Application for transition to simplified tax system
It is very important to choose the correct taxation system, since the amount of taxes paid and the number of reports submitted will depend on it.
Most beginning entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used to engage in almost all types of activities, and it is the easiest to understand and profitable to use.
5. Submit documents to the tax office
The collected documents must be submitted to the registering Federal Tax Service at the place of residence of the individual entrepreneur or at the temporary registration address if the entrepreneur does not have permanent registration. You can find out the address and contact information of your tax office using this service.
If a future individual entrepreneur submits papers personally, he needs:
- Submit a set of documents to the Federal Tax Service officer.
- In the presence of an employee, sign the application for registration of individual entrepreneurs.
- Receive a receipt confirming the delivery of documents (with a signature, seal and the date when you need to come for the completed documents of the individual entrepreneur).
- Take one copy of the notice of transition to the simplified tax system with the date, signature and seal of an employee of the Federal Tax Service (it may be required to confirm your transition to the simplified tax system).
For filing papers through a representative or sending by mail it is necessary to certify and submit an application in form P21001 and a copy of all pages of the passport from a notary. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of the contents and a notification to the address of the Federal Tax Service.
6. We receive documents of a registered individual entrepreneur
On the date indicated by the inspector, you need to come to the tax office yourself to get ready-made documents (in 2019, the period for registering an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will additionally need a power of attorney.
Note: if you cannot come to pick up the documents on the specified day, they will be sent by mail.
If registration is successful, the inspector must issue you:
- USRIP record sheet (with OGRNIP number).
- TIN certificate (if you didn’t have a TIN before).
Some Federal Tax Service Inspectors may additionally immediately issue:
- Notification of registration with the Pension Fund (PFR);
- Notification of assignment of statistics codes (from Rosstat).
Necessarily check the information in the received documents. If you find errors, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.
note, from January 1, 2017, the Federal Tax Service stopped issuing a certificate of registration of individual entrepreneurs in paper form. Instead, the tax office now issues a Unified State Register of Entrepreneurs (USRIP) entry sheet in form No. P60009, which has the same legal force as the previously issued state registration certificate.
Note: if you plan to officially hire employees, then you no longer need to register with the Pension Fund as an employer. From January 1, 2017, the application procedure for registration has been canceled for individual entrepreneurs. Registration and deregistration with the Pension Fund of Russia can be carried out on the basis of information contained in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Entrepreneurs and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11/1628@).
To register with the Social Insurance Fund, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of hiring the first employee.
